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TRNC Income Tax period is the calendar year

Rule record · last verified 19 September 2026

In force. Start date not confirmed in this record.

Rule

For the purposes of the Income Tax Law No. 24/1982, the tax period (vergilendirme dönemi) is the preceding calendar year.[1]

Conditions

  • If the tax liability ends within the calendar year, the tax period runs only from the start of that calendar year to the date the liability ends.
  • For taxes paid by withholding, where the person entitled is not otherwise required to file an annual return, the withholding period itself is treated as the tax period.

Exceptions

  • This Rule addresses the tax PERIOD only. It does not state, and must not be combined with, the practical meaning of "ikametgâh" (domicile), a generic "183-day rule", any equivalence between a residence permit and domicile, or any conclusion about who is or is not tax-resident — those remain held on the separate, unapproved tax-residency candidate.

Where this rule comes from

Instrument
Income Tax Law No. 24/1982 (Gelir Vergisi Yasası), consolidated text mirrored by the Central Bank of the TRNC, Article 5(1)-(3)
Authority
Assembly of the Republic (Cumhuriyet Meclisi), TRNC
Jurisdiction
Turkish Cypriot administration (TRNC)
Basis
Legislation · asserted by us within this jurisdiction
Verification
Primary source verified. We read the primary text ourselves on 19 September 2026.
Legal review
Not yet reviewed by a named legal reviewer.

Editorial note

Currentness checked against every enacted Income Tax Law amendment found in NCR's Gazette index (2019-2026): none touch Article 5. Earlier possible amendments (between the base 2013-vintage consolidated document's own 2001-era marker list and 2019) were not independently re-verified instrument by instrument — a disclosed gap, mirroring the same limitation already recorded for Article 2.

History of this rule

  • — First published, following Founder approval, with scope limits, decomposed from the broader, still-held tax-residency candidate. (version 1, First published)

Sources for this rule

Numbered in order of first use. Each entry names the kind of source it is and the day we read it.

  1. [1]
    Income Tax Law No. 24/1982 (Gelir Vergisi Yasası), consolidated text mirrored by the Central Bank of the TRNC

    Central Bank of the Turkish Republic of Northern Cyprus · Government institutions · original in Turkish · accessed 19 September 2026 · source record

Review record

  • — Founder (editorial) · ApprovedApproved as published, 20 September 2026. Confirms the tax period is the calendar year, within the narrow scope this Rule already states — it does not address tax residency, domicile, or any 183-day test, and must continue not to be combined with those separate, unapproved questions.

Cite this record

https://northcyprusreference.com/en/rules/income-tax-period-calendar-year

Identifier income-tax-period-calendar-year · Open data · challenge this rule